The current asset section of Guardian Consultants balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2016 balance sheet reported the following: cash, $1,390,000; prepaid expenses, $450,000; noncurrent assets, $3,300,000; and shareholders equity, $3,400,000. The current ratio at the end of the year was 2.5 and the debt to equity ratio was 1.5.

Required:

Calculate the 2016 Current Liabilities, Long-term Liabilities, Account receivable, and The Acid-test ratio amount.